Section 60 - Limitation of approval of Deduction
Tax deduction at source is applicable, unless tax is deducted or collected at source in respect of any such expenditure and duly paid in accordance with the provisions of this Act, such expenditure shall not be treated as allowable deduction under this Chapter.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.